The impact of the strategy maps on balanced scorecard performance
by Lorenzo Lucianetti
International Journal of Business Performance Management (IJBPM), Vol. 12, No. 1, 2010

Abstract: The purpose of this paper is to examine the balanced scorecard (BSC) adoption experience amongst organisations in connection with the strategy map design. Using survey data from managers of 91 Italian organisations the paper seeks to verify whether the development of the strategy maps affects BSC performance and in turn business results. Evidence shows that benefits coming from BSC usage are considerably lower for those organisations who have not implemented this model in connection with the design of an appropriate strategy map. The implications for managers appears very interesting given that the lack of development of strategy maps related to the BSC model seems to not only substantially decrease its perceived expected benefits, but also decreases the organisation's overall competitiveness.

Online publication date: Wed, 13-Oct-2010

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